Search results

1 – 10 of 10
Article
Publication date: 10 May 2013

Golam Mostafa Khan and Syed Jamal Uddin

The purpose of this paper is to examine and illustrate how a relatively young Islamic financial institution has successfully gone international. Despite the fact there are many…

Abstract

Purpose

The purpose of this paper is to examine and illustrate how a relatively young Islamic financial institution has successfully gone international. Despite the fact there are many larger financial institutions in the Arabian Gulf, they either failed to identify the opportunity or were reluctant to go international. But Arcapita seem to have capitalized on this apparently untapped niche market in the international arena through its unique policies and strategies.

Design/methodology/approach

Relevant data and literature have been collected from publicly available sources. Basic company information was collected from company annual reports, press releases, and web sites. The Bankscope database has been used to generate the bank's comparative financial performance.

Findings

Islamic Investment banking is a relatively new development. This is essentially a niche market and Arcapita has not only identified this opportunity but also has become internationally successful within a short period of time. The case illustrates how the company raises funds from the Middle East region and then invests in the USA, Europe, the Middle East and Asia.

Originality/value

Being the first of its kind in conforming to the Shari’a Principles (Islamic Law) fully in its business, Arcapita's progress to date is quite spectacular. This comprehensive teaching case study provides the company history and background, as well as insights into its operational and organizational realities, strategies and management practices. Academics, students and practitioners from the region and beyond will find this case study interesting and useful.

Details

Journal of Strategy and Management, vol. 6 no. 2
Type: Research Article
ISSN: 1755-425X

Keywords

Open Access
Article
Publication date: 4 December 2017

Ashraf Md. Hashim

679

Abstract

Details

ISRA International Journal of Islamic Finance, vol. 9 no. 2
Type: Research Article
ISSN: 0128-1976

Article
Publication date: 4 March 2020

Jamal Amer, Anas Alkhawwam and Abdul Kader Jazmati

Different types of wood (ash, oak and beech) have been activated by new activation method. The aim of this work is to study the effect of different types of wood on the physical…

92

Abstract

Purpose

Different types of wood (ash, oak and beech) have been activated by new activation method. The aim of this work is to study the effect of different types of wood on the physical and chemical properties of Ni/Pd coatings.

Design/methodology/approach

The wood was activated by ablation of the Pd target using pulsed laser deposition (PLD) technique. Different diagnostic techniques such as X-ray photoelectron spectroscopy (XPS), attenuated total reflection (ATR) spectroscopy and energy dispersed X-ray spectroscopy (EDS), in parallel with scanning electron microscopy (SEM) were used to achieve this goal.

Findings

The XPS technique confirmed that the highest concentration of Pd was found in the Pd/beech sample, which is associated to the texture of the beech wood substrate surface. EDS results confirmed the absence of any contamination related to electroless plating method. It is concluded that the wood morphology and its surface roughness play a conclusive role to obtain different quantity of metal by PLD and electroless plating methods.

Originality/value

Although several works have been performed to study the influence of substrates on the coated metals and away of the traditional methods in activating non-catalytic surface, in this paper, PLD method is used to obtain a good quantity of Pd distributed on the entire surface and inside the porous of the wood. This study could be considered as a step investigation for understanding the role of the wood substrate morphology on the physical and chemical properties of films. To our knowledge, there are no works of combining a coated Ni/Pd by electroless plating and PLD methods on wood.

Details

International Journal of Structural Integrity, vol. 12 no. 2
Type: Research Article
ISSN: 1757-9864

Keywords

Article
Publication date: 12 February 2018

Yunita Awang and Suhaiza Ismail

This study aims to examine the influence of attitude, subjective norm and ethical judgement on unethical financial reporting intention among Malaysian accounting practitioners in…

1680

Abstract

Purpose

This study aims to examine the influence of attitude, subjective norm and ethical judgement on unethical financial reporting intention among Malaysian accounting practitioners in the banking industry.

Design/methodology/approach

For achieving the objective, a questionnaire survey was used. With the inclusion of 121 samples of participants in the financial reporting process, data analysis was conducted using partial least square structural equation modelling (PLS-SEM).

Findings

The results indicate that attitude, subjective norm and ethical judgement are significant in influencing unethical financial reporting intention, with ethical judgement having the smallest effect on such intention.

Practical implications

The findings of this study are useful in guiding the management and regulators to develop strategies to curb the occurrence of unethical financial reporting. This study also gives some insights to the public, especially the banks’ shareholders and depositors, into the unethical financial reporting intention of actual participants in the financial reporting process, who are being entrusted to handle the reporting affairs of banking institutions.

Originality/value

This study is the first to examine the factors influencing accounting practitioners’ intention to financial reporting fraud in a Malaysian banking setting. As it examines the actual participants in the financial reporting process, the results contribute towards a better understanding on unethical financial reporting intention within banking institutions as highly regulated industry. Additionally, it provides evidence for the suitability of the PLS-SEM in statistical analysis.

Details

International Journal of Ethics and Systems, vol. 34 no. 1
Type: Research Article
ISSN: 0828-8666

Keywords

Book part
Publication date: 17 August 2011

Riaz Ahmed Shaikh

Pakistan's present war against extremists has many folds and sheds. The country's initial participation in the Afghan War in 1979 later gave birth to different extremist trends in…

Abstract

Pakistan's present war against extremists has many folds and sheds. The country's initial participation in the Afghan War in 1979 later gave birth to different extremist trends in the country. State patronage of the extremist Wahabi Islamists during the Afghan jihad opened another conflict in Pakistan, and things became more complicated. The combination of external and internal factors gave birth to the worst kind of conflict, which now has not only become dangerous for the country's own existence but also a major threat for global peace. The Afghan jihad initially started as a war against Soviet occupation and later became the hub of global jihad-war against infidels.

This chapter analyzes how external factors promoted internal contradictions in Pakistan due to which the country became not only an exporter of jihadis for the world but also the worst kind of sectarian conflicts, including. Shia–Sunni, Deobandi–Wahabi clashes, entered into in the past two decades. Such a strong link exists with Pakistan's official support to global jihad. Draft sectarian groups now head to head with their opponents have killed thousands of members of rival sectors, have strong support from external sympathizers, and have spread in the country. The well planned terrorist activities of these groups reflect the fact that support to these groups in the past is now leading to a severe crisis in Pakistan. The nexuses of these indigenous extremists like Lashkar-e-Jhangvi, Lashkar-e-Taiba, Tehrik-e-Taliban Pakistan, and Hizb-ul-Mujahideen with external terrorist organizations like Al-Qaeda, the Taliban, and Islamic Movement of Uzbekistan of Tahir Yuldasher Chechen Guerilla War has led to several bloody clashes in the country and outside.

Details

Governance, Development and Conflict
Type: Book
ISBN: 978-0-85724-896-1

Article
Publication date: 14 May 2020

Noradilah Abdul Hadi and Mohd Rizal Muwazir

The purpose of this paper is to examine selection factors among multi-ethnic customers in Malaysian Islamic banking industry. The information is important to reinforce the…

Abstract

Purpose

The purpose of this paper is to examine selection factors among multi-ethnic customers in Malaysian Islamic banking industry. The information is important to reinforce the argument that ethnicity could become significant factor in determining customer behaviour.

Design/methodology/approach

This study uses quantitative approach by using questionnaire (Likert scale) to measure respondents ranking of 25 selection factors. A total of 272 valid responses were generated from 450 questionnaires distributed, with 60.4% response rate. The methods of analysis used are descriptive analysis, factor analysis and Kruskal–Wallis test.

Findings

The findings revealed five selection factors (religious and ethical, services and convenience, service quality and benefit, external and operational and charges), with religious and ethical factor as the most important criteria for Malay customers. As for Chinese and Indian customers, they chose services and convenience factor.

Originality/value

This study is conducted to gain new insights on the perception of multi-ethnic banking customers in Malaysia towards Islamic banks and how cultural differences might affect their decisions. The findings are important for further development of the Islamic banking industry in Malaysia considering ethnicity has a major impact on the society. The acknowledgement of similarities and differences between the ethnic groups could strengthen the relationship with the Islamic banking customers. Furthermore, incorporation of ethnicity factor in bank’s marketing strategies is important to secure competitive advantage particularly in dual banking system such as in Malaysia.

Details

Journal of Islamic Marketing, vol. 12 no. 5
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 12 December 2023

Corina Joseph, Fitra Roman Cahaya, Sharifah Norzehan Syed Yusuf, Agung Nur Probohudono and Estetika Mutiaranisa Kurniawati

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under…

Abstract

Purpose

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory.

Design/methodology/approach

Using the content analysis, the presence or exclusion of ethical values information disclosed on 100 Malaysian and Indonesian companies’ annual reports using a newly developed Ethical Values Disclosure Index is carried out.

Findings

The results of the analysis found that Indonesian companies on average disclosed 31 items under study compared to 27 items disclosed by the companies in Malaysia. The results suggest that Indonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoring program and accountability, ethical performance, ethical infrastructure and organizational responsibility aspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee or board of directors.

Research limitations/implications

The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining the level of ethical behavior.

Practical implications

Companies in Indonesia are coercively pressed by various influential stakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior may indicate that unethical practices continue to be a problem in the Malaysian corporate sector.

Originality/value

This paper adds to the literature by examining the elements of ethical values adapted mainly from the professional bodies that regulate the accounting profession and other organizations using the institutional theory, particularly in two countries.

Details

International Journal of Accounting & Information Management, vol. 32 no. 3
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 15 July 2022

Syed Ale Raza Shah, Daniel Balsalobre-Lorente, Magdalena Radulescu, Qianxiao Zhang and Bilal Hussain

This paper aims to emphasize economic complexity, tourism, information and communication technology (ICT), renewable energy consumption and foreign direct investment (FDI) as the…

Abstract

Purpose

This paper aims to emphasize economic complexity, tourism, information and communication technology (ICT), renewable energy consumption and foreign direct investment (FDI) as the determinants of carbon emissions.

Design/methodology/approach

These economies rely on the tourism sector, and Asian countries rank among the top tourism economies worldwide in terms of tourism receipts. This study uses a series of empirical estimators, i.e. cross-sectional augmented auto-regression distributive lag and panel cointegration, to validate the main hypotheses.

Findings

The econometric results confirm an inverted U-shaped association between economic complexity and carbon emissions, validating the economic complexity index induced environment Kuznets curve hypothesis for the selected Asian economies.

Research limitations/implications

Finally, the empirical results admit articulating some imperative policy suggestions to attain a sustainable environment on behalf of outcomes.

Practical implications

Furthermore, ICT and renewable energy consumption are environment-friendly indicators, while FDI and the international tourism industry increase environmental pressure in selected countries. In addition, this study also explores the interaction between renewable energy and ICT with FDI and their effects on carbon emissions. Interestingly, both interaction terms positively respond to the environmental correction process.

Originality/value

Because ICT with FDI may not reduce environmental pollution unless the energy used in FDI projects is greener. Moreover, in Asian economies, industrial and other sectors could increase environmental quality via the role of ICT in FDI.

修正亚洲前 8 大经济体的旅游环境库兹涅茨曲线假设:ict 和可再生能源消耗的作用

研究设计/方法/途径

这些经济体依赖旅游业, 就旅游收入而言, 亚洲国家在全球旅游经济体中名列前茅。本研究使用一系列经验估计量, 即 CS-ARDL 和面板协整来验证我们的主要假设。

研究目的

本文强调经济复杂性、旅游、信息和通信技术 (ICT)、可再生能源消费和外国直接投资 (FDI) 作为碳排放的决定因素

研究发现

计量经济学结果证实了经济复杂性与碳排放之间的倒 U 型关联, 验证了 ECI 对选定亚洲经济体的环境库兹涅茨曲线 (EKC) 假设。

研究限制/影响

最后, 实证结果承认阐明了一些必要的政策建议, 以代表结果实现可持续环境。

实践意义

此外, 信息通信技术和可再生能源消耗是环境友好型指标, 而外国直接投资和国际旅游业增加了选定国家的环境压力。此外, 本研究还探讨了可再生能源和 ICT 与外国直接投资之间的相互作用及其对碳排放的影响。有趣的是, 这两个交互项都对环境校正过程做出了积极响应。

研究原创性/价值

ICT 与 FDI 可能不会减少环境污染, 除非 FDI 项目中的能源使用更环保。此外, 在亚洲经济体中, 工业和其他部门可以通过 ICT 在 FDI 中的作用提高环境质量。

关键词

环境库兹涅茨曲线; 外商直接投资;信息和通信技术; 可再生能源;旅游;亚洲主要旅游经济体

文章类型: 研究型论文

Details

Journal of Hospitality and Tourism Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-9880

Keywords

Case study
Publication date: 13 September 2019

Amna Abdullah Mohammed and Syed Zamberi Ahmad

The learning outcomes are as follows: to enable the learners to understand advantages and disadvantages of franchises in the company; to understand the strength and weakness…

Abstract

Learning outcomes

The learning outcomes are as follows: to enable the learners to understand advantages and disadvantages of franchises in the company; to understand the strength and weakness points of Café2Go, its underlying strategy and what makes the company a unique outlet; to acquire a better understanding on the key challenges or dilemmas that Café2Go faces and to provide recommendations to address such dilemmas; to evaluate innovative marketing plans that would aid in expanding Café2Go internationally; and to understand cause-effect analysis of project management and the reason for the increase in the operationalization cost on Café2Go.

Case overview/synopsis

This case study presents the story of Jassim Al-Bastaki who was once rejected as a franchisee and later managed to be a pioneering franchiser in the UAE. The case aims to highlight the new coffee products and distribution methods Al-Bastaki used to compete in the over-saturated coffee market in Dubai. Al-Bastaki distinguished the first Café2Go by offering camel products in a mobile truck. It was the first “café-on-wheels” in the UAE, and it marketed the slogan of “wherever you are”. This case study discusses the challenges the project faced while marketing the unpopular, salty drink camel milk and issuing the necessary licenses for the coffee truck. The case study also elaborates on the innovative strategies Al-Bastaki used to convince customers of the health benefits of camel milk, to serve camel milk in appealing forms such as milkshakes and to replace the banned mobile truck with kiosks, cubicles, mobile trolleys and free phone call services. The case study also aims to highlight the obstacles associated with the franchise model and to reveal how Al-Bastaki overcame such challenges, using the franchise model, to expand Café2Go beyond the UAE. What started as a mobile coffee truck in 2009, in Dubai, has changed into an expanding business in Qatar, Libya, Bahrain, Saudi Arabia, South Africa and Spain (Masudi, 2013).

Complexity academic level

The case study is relevant for undergraduate and post-graduate management degrees, and specifically business administration, entrepreneurship, small business management courses.

Supplementary materials

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code

CSS 3: Entrepreneurship

Article
Publication date: 5 April 2013

Hameedah Sayani and Hela Miniaoui

This study aims to identify the determinants of bank selection for Islamic and conventional banks in the United Arab Emirates (UAE).

3576

Abstract

Purpose

This study aims to identify the determinants of bank selection for Islamic and conventional banks in the United Arab Emirates (UAE).

Design/methodology/approach

Data were collected from 246 respondents in the Emirates of Dubai and Sharjah and focused on aspects such as bank products, service quality, profit, reputation, cultural and religious factors, in addition to demographic attributes of the sample. Multiple discriminant analysis is used to identify the most important determinants of bank selection.

Findings

The study concluded that the determinants for bank selection are more distinguishable amongst Islamic bank customers. Bank reputation and expectation of profit on deposits are not determinants of bank selection; however, religious preferences are the most important considerations in selection between Islamic and conventional banks.

Research limitations/implications

Use of convenience sampling due to lack of resources may result in insufficient representation of population. Additionally, analysis of differences between the Muslim and non‐Muslim population with respect to their bank selection process may provide an avenue for future research.

Practical implications

The study has implications for both Islamic and conventional banks that can appropriately target the customers using bank selection determinants that are valued by the customers.

Originality/value

The study adds to the existing literature on consumer preferences for Islamic and conventional banks in the context of the UAE with a relatively large and recent data set.

Details

International Journal of Bank Marketing, vol. 31 no. 3
Type: Research Article
ISSN: 0265-2323

Keywords

1 – 10 of 10